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These questions are always hard for me when accountable is not a word in the question. Hate to have to do this, but ISACA heavily states that the Business owner is always accountable for any risks . Since this question involves failure I am going to correlate own=accountable making the best answer C. I could be wrong, but here is my explanation of why I am going with C.
The most appropriate person to own the risk associated with the failure of a privileged access control is the B. Information security manager. The information security manager is responsible for implementing and maintaining controls related to access management and security. They are specifically trained and experienced in understanding and mitigating the risks associated with privileged access control. They have the knowledge and expertise to monitor and manage the systems, processes, and policies related to privileged access, ensuring that the appropriate measures are in place to protect sensitive information and prevent unauthorized access.
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